Steering wheel for motor vehicles and watercrafts



FIG. 1 is a top view of a steering wheel for motor vehicles andwatercrafts, showing my new design;

FIG. 2 is a left side view, and the right side view is a mirror image ofthe left side;

FIG. 3 is a front view;

FIG. 4 is a bottom view; and,

FIG. 5 is a rear view.

The broken lines shown in FIGS. 2, 3 and 5 are for illustrative purposesonly and form no part of the claimed design.

The ornamental design for a steering wheel for motor vehicles andwatercrafts, as shown and described.